一、送税上门的意义及作用送税上门作为税收征管中的一项制度,具有以下几个方面的作用: 一是可以提高纳税人的税法意识。过去一段时间,税务部门征收税款曾一度强调优质服务,上门收税,大部分纳税人由此产生了一种错觉,认为“交税应该,但收税者上门征收同样应该”,以致在实际工作中,征纳的行为准则完全颠倒。推行送税上门制度后,税务部门只有进行大量的深入细致的宣传解释工作,才能将纳税人的思想扭转回来, First, the meaning and role of tax delivery Home delivery tax as a system of tax collection and management, has the following aspects: First, taxpayers can raise tax awareness. In the past some time, the taxes levied by the tax authorities once emphasized quality services and paid taxes on their doorsteps. Most taxpayers thus created the illusion that “paying tax should be paid but tax collectors should collect the same goods” At work, the code of conduct to be taken is completely reversed. After the introduction of the tax-delivery system, the tax department can only reverse the taxpayer’s thinking if it carries out a large amount of intensive publicity and explanation work,